Improving the efficiency of control activities of tax authorities at the regional level
Автор: Bushinskaya T.V., Bodiagina A.P.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 3-1 (61), 2020 года.
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The article is devoted to the search for the ways to increase the efficiency of tax control at the regional level. On the basis of retrospective analysis of the results of control work of territorial tax authorities the necessity of additional tools for selecting taxpayers for carrying out control measures is shown. It is suggested that in addition to the procedures regulated at the federal level, taxpayers rating should be applied to a number of indicators reflecting market specialization of regional economy.
Tax control, efficiency, field tax audit, selection criteria
Короткий адрес: https://sciup.org/170182505
IDR: 170182505 | DOI: 10.24411/2411-0450-2020-10163